## TeleEEG Trustees' Annual Report ## **For the year ended 31 October 2025** Registered Charity No. 1168877 Transforming epilepsy diagnosis through global collaboration ## **Contents** 1. Executive Summary 2. Chief Executive's Introduction 3. TeleEEG at a Glance 4. Why TeleEEG Matters 5. Public Benefit 6. How TeleEEG Creates Lasting Impact 7. The Five Strategic Pillars 8. Our Impact During 2024–2025 9. Expanding the Global TeleEEG Network 10. Supporting Existing Clinics 11. Education and Professional Development 12. Humanitarian Support for Ukraine 13. People, Partnerships and Innovation 14. Financial Review 15. Structure, Governance and Management 16. Looking Ahead 17. Our Thanks 18. Trustees' Responsibilities 19. Approval ## **1. Executive Summary** TeleEEG is a UK-registered charity dedicated to improving access to specialist electroencephalography (EEG) services in countries where clinical neurophysiology resources remain limited. Through education, telemedicine, equipment provision and international collaboration, the charity supports sustainable neurological services and improves access to expert diagnosis. During the period 1 November 2024 to 31 October 2025, TeleEEG continued to expand its international activities through new partnerships, support for existing clinics and an international network of volunteer consultant specialists. Income increased to £28,594, expenditure totalled £24,685, producing a surplus of £3,909 and unrestricted reserves of £4,811 at the year end. ## **2. Chief Executive's Introduction** It is my pleasure to present the Trustees' Annual Report for the year ended 31 October 2025. Fifteen years after its foundation, TeleEEG has established 72 clinics internationally, worked across 42 countries and supported more than 45,000 EEG interpretations through an international network of volunteer consultant specialists. TeleEEG's philosophy remains centred on sustainable healthcare through education, mentoring, equipment provision and long-term partnership. I extend my sincere thanks to our volunteers, trustees, donors and partner organisations, particularly The Archer Trust, whose support enabled new services in Bangladesh and Jamaica. Dr Stephen Coates Chief Executive Officer and Trustee ## **3. TeleEEG at a Glance** |**3. TeleEEG at a Glance**|| |---|---| |Measure|Value| |Years operatng|15| |Countries served|42| |Clinics established internatonally|72| |Clinics actvelysubmitngEEGs|45| |EEGs interpreted during2024–2025|3,875| |EEGs interpreted since incepton|45,000+| |Healthcareprofessionals trained|234| |Volunteer consultant specialists|120| |EEG systems donated|43| ## **4. Why TeleEEG Matters** Millions of people worldwide lack access to specialist EEG services. TeleEEG helps address this inequality by combining equipment provision, education, telemedicine and international collaboration to create sustainable neurological services. ## **5. Public Benefit** The Trustees have had due regard to the Charity Commission's guidance on public benefit throughout the reporting period. TeleEEG exists to relieve sickness and preserve health by improving access to specialist electroencephalography (EEG) services for people living with epilepsy and other neurological disorders in countries where specialist neurophysiology services are limited. The charity delivers public benefit through five complementary activities: - Provision of EEG equipment and peripherals - Education and professional training - Remote specialist EEG reporting - International collaboration - Long-term support for sustainable local services ## **6. How TeleEEG Creates Lasting Impact** TeleEEG's model is based upon sustainable capacity building rather than isolated intervention. Equipment is provided alongside education, mentoring and continued specialist support, enabling partner organisations to develop independent, high-quality EEG services. ## **7. The Five Strategic Pillars** |**7. The Five Strategic Pillars**|| |---|---| |Pillar|Purpose| |Equipment|Providing EEG systems and peripherals where
access is limited.| |Educaton|Training healthcare professionals to establish
and maintainqualityEEG services.| |Telemedicine|Connectng clinics with volunteer consultant
specialists for remote reportng.| |Collaboraton|Working with hospitals, universites and
partner organisatons worldwide.| |Sustainability|Supportng clinics beyond installaton
through mentoringand contnuingeducaton.| ## **8. Our Impact During 2024–2025** During the reporting period TeleEEG continued to work across 42 countries, supporting 45 clinics actively submitting EEG recordings and interpreting 3,875 EEGs through its network of volunteer consultant specialists. The Trustees remained committed to strengthening existing services while laying the foundations for future expansion. ## **Patient Story – Zambia** "I had my TeleEEG test done in Lusaka, Zambia, through the Epilepsy Association of Zambia. My EEG was reported by Dr A. Forster. I was very pleased to learn that my condition had improved since my first EEG and since starting medication in December 2017. I was passionate about continuing my education, but my illness had become a major distraction. Receiving specialist assessment and appropriate treatment has given me confidence for the future." — Irfan Patel, Lusaka, Zambia Every EEG interpreted represents an individual seeking answers. While TeleEEG measures success through clinics established, professionals trained and EEGs interpreted, the Trustees recognise that the charity's greatest impact is the difference it makes to patients and their families. ## **9. Expanding the Global TeleEEG Network** One of TeleEEG's principal objectives is to establish sustainable EEG services in regions where specialist neurophysiology resources remain limited. During the reporting period the charity continued to expand its international network through equipment provision, education, telemedicine and long-term clinical collaboration. By the end of the reporting period TeleEEG had established 72 clinics internationally, worked across 42 countries and supported 45 clinics actively submitting EEG recordings. The Trustees regard the continued activity and sustainability of partner clinics as a key measure of success. ## **10. Supporting Existing Clinics** TeleEEG's commitment extends beyond establishing new services. Existing partner clinics continued to receive remote EEG reporting, consultant mentoring, quality assurance, technical advice and educational support. These long-term relationships are central to the charity's philosophy of building sustainable neurological services. ## **11. Education and Professional Development** Education remains one of TeleEEG's defining strengths. Training is delivered through practical teaching, mentoring, online support and case discussion, enabling healthcare professionals to develop increasing independence while maintaining access to specialist advice. Since its establishment, TeleEEG has trained 234 healthcare professionals. ## **12. Humanitarian Support for Ukraine** Throughout the reporting period TeleEEG continued to support neurological services in Ukraine. Working alongside Ukrainian healthcare professionals, the charity delivered education, equipment support and continuing clinical collaboration despite the challenges created by the conflict. The Trustees remain inspired by the resilience and professionalism of Ukrainian colleagues. ## **13. People, Partnerships and Innovation** TeleEEG is built upon the generosity of approximately 120 volunteer consultant specialists who freely contribute their expertise. The charity also benefits from partnerships with hospitals, universities, charitable organisations and professional societies, enabling a level of international impact that greatly exceeds its financial resources. ## **Partner Spotlight – The Archer Trust** The Trustees record their sincere appreciation to The Archer Trust (Registered Charity No. 1033534). The Trust's generous support enabled the establishment of TeleEEG services in Bangladesh and Jamaica during the reporting period, strengthening access to specialist neurological diagnosis and education. ## **14. Financial Review** The Trustees are pleased to report a positive financial outcome for the year ended 31 October 2025. Total incoming resources amounted to £28,594 and expenditure totalled £24,685, resulting in a surplus of £3,909. Unrestricted reserves increased to £4,811 with cash at bank of £5,111. The charity remains entirely volunteer-led with no employees and Trustees receiving no remuneration. Resources continued to be directed towards equipment, education, international collaboration, shipping, travel and information technology in support of the charity's objectives. ## **15. Structure, Governance and Management** TeleEEG is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales (Registered Charity Number 1168877). The charity is governed by its Constitution and managed by a Board of Trustees responsible for strategic direction, financial stewardship and ensuring delivery of the charity's purposes. ## **Clinical Governance** All EEG reports are prepared by appropriately qualified consultant neurologists, consultant clinical neurophysiologists and consultant paediatricians. Clinical governance is maintained through consultant-led reporting, peer support, education and quality assurance. ## **Risk Management** The Trustees review risks regularly, including financial sustainability, cybersecurity, information governance, overseas operational challenges and recruitment of volunteer consultant specialists. Appropriate mitigation measures are maintained. ## **16. Looking Ahead** Future priorities include strengthening existing clinics, expanding the international network, increasing volunteer engagement, developing the next-generation TeleEEG reporting platform and responsibly exploring technologies that improve efficiency while maintaining expert clinical oversight. ## **17. Our Thanks** The Trustees thank every volunteer consultant specialist, healthcare professional, donor, grantmaking trust and partner organisation whose commitment has made TeleEEG's work possible. Special thanks are extended to The Archer Trust, The ROW Foundation, Rotary International, the American Clinical Neurophysiology Society, the Centre for Process Innovation and BrainCapture. ## **18. Trustees' Responsibilities** The Trustees are responsible for preparing the Trustees' Annual Report and financial statements in accordance with applicable law and the Charities SORP (FRS 102). They confirm that they have had due regard to the Charity Commission's guidance on public benefit. ## **19. Approval** Approved by the Board of Trustees on: 13 July 2026 Dr Stephen Coates Chief Executive Officer and Trustee TeleEEG ## **TeleEEG** # **Transforming epilepsy diagnosis through global collaboration** Every EEG tells a story. Every report changes a life. Every volunteer strengthens a community. **Charity Registration Number: 1168877** **TeleEEG Financial Statements For the Year Ending 31 October 2025** ## **JANE ASCROFT ACCOUNTANCY LIMITED** Chartered Accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT ## **TeleEEG** ## **Financial Statements** ## **Year Ended 31 October 2025** ||**Page**| |---|---| |Trustees' Annual Report|**1**| |Independent Examiner's Report to the Trustees|**3**| |Statement of Financial Activities|**4**| |Statement of Financial Position|**5**| |Notes to the Financial Statements|**6**| |**The Following Pages Do Not Form Part of the Financial Statements**|| |Detailed Statement of Financial Activities|**12**| ## **TeleEEG** ## **Trustees' Annual Report** ## **Year Ended 31 October 2025** The trustees present their report and the unaudited financial statements of the charity for the year ended 31 October 2025. ## **Executive Summary** Insert the agreed executive summary and Chairman's Introduction from the approved manuscript. ## **Objectives** The objects of TeleEEG are to relieve sickness and to preserve health among people with epilepsy in developing countries by providing or assisting in the provision of electroencephalogram (EEG) equipment, financial assistance, support, education and practical advice. Further, interpretation and reporting of EEGs produced by Epilepsy Clinics in the developing world is carried out remotely by our team of volunteer doctors. ## **TeleEEG at a Glance** 15 years; 42 countries; 72 clinics established; 45 active clinics; 45,000 EEGs interpreted; 3,875 during period; 234 healthcare professionals trained; 120 volunteer consultant specialists; 43 EEG systems donated. ## **Public Benefit** The trustees have had regard to the Charity Commission's guidance on public benefit. ## **Report Structure** Chairman's Introduction; Impact at a Glance; Five Strategic Pillars; Our Impact During 2024-2025; Expanding the Global TeleEEG Network; Existing Clinics Supported; Volunteers; Partnerships; Innovation; Future Plans; Financial Review; Governance; Trustee Declarations. ## **Financial Review** Income: £28,594 Expenditure: £24,685 Reserves: £4,811 Year-end bank balance: £5,111 ## **Editorial Notes** Use 'Expanding the Global TeleEEG Network'; include consultant neurologists, consultant clinical neurophysiologists and consultant paediatricians in governance; include Growth Triangle, Five Strategic Pillars and Partner Spotlight for The Archer Trust. **1** ## **TeleEEG** ## **Trustees' Annual Report** _**(continued)**_ ## **Year Ended 31 October 2025** ## **Structure, Governance and Management** TeleEEG is a Charitable Incorporated Organisation governed by its constitution. ## **Trustee selection methods** The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with clause 15 (Retirement and removal of charity trustees) of our constitution, or as an additional charity trustee, provided that the limit specified in clause 12(3) on the number of charity trustees would not as a result be exceeded. ## **Reference and Administrative Details** |**Registered charity name**|TeleEEG| |---|---| |**Charity registration number**|1168877| |**Principal office**|The White House| ||15 Holywell Avenue| ||Whitley Bay| ||Tyne & Wear| ||NE26 3AH| |**The Trustees**|| ||Anne Clarke| ||Michael Wright| ||Dr Stephen Coates| ||Dr Tan Chong Tin| ||Charlotte Stow| |**Independent Examiner**|Jane Ascroft FCA MA (Cantab)| ||Enterprise House| ||Harmire Enterprise Park| ||Barnard Castle| ||County Durham| ||DL12 8XT| The trustees' annual report was approved on 13[th] July 2026 and signed on behalf of the board of trustees by: Dr Stephen Coates Trustee **2** ## **TeleEEG** ## **Independent Examiner's Report to the Trustees of TeleEEG** ## **Year Ended 31 October 2025** I report to the trustees on my examination of the financial statements of TeleEEG ('the charity') for the year ended 31 October 2025. ## **Responsibilities and Basis of Report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jane Ascroft FCA MA (Cantab) Independent Examiner Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT **3** ## **TeleEEG** ## **Statement of Financial Activities** ## **Year Ended 31 October 2025** |||**2025**|**2025**|||2024| |---|---|---|---|---|---|---| |||Unrestricted||||| |||funds|**Total**|**funds**|Total funds|| ||**Note**|**£**||**£**||£| |**Income and endowments**||||||| |Donations and legacies|**4**|28,594||28,594||11,945| |||`────────`||`────────`||`────────`| |**Total income**||28,594||28,594||11,945| |||`════════`||`════════`||`════════`| |**Expenditure**||||||| |Expenditure on charitable activities|**5,6**|24,685||24,685||12,234| |||`────────`||`────────`||`────────`| |**Total expenditure**||24,685||24,685||12,234| |||`════════`||`════════`||`════════`| |||`────────`||`────────`||`────────`| |**Net income/(expenditure) and net movement in funds**||3,909||3,909||(289)| |||`════════`||`════════`||`════════`| |**Reconciliation of funds**||||||| |Total funds brought forward||902||902||1,191| |||`────────`||`────────`||`────────`| |**Total funds carried forward**||4,811||4,811||902| |||`════════`||`════════`||`════════`| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. **The notes on pages 6 to 10 form part of these financial statements.** **4** ## **TeleEEG** ## **Statement of Financial Position** ## **31 October 2025** |||**2025**|2024| |---|---|---|---| ||**Note**|**£**|£| |**Current Assets**|||| |Cash at bank and in hand||5,111|1,202| |**Creditors: amounts falling due within one year**|**10**|300|300| |||`───────`|`───────`| |**Net Current Assets**||4,811|902| |||`───────`|`────`| |**Total Assets Less Current Liabilities**||4,811|902| |||`───────`|`────`| |**Net Assets**||4,811|902| |||`═══════`|`════`| |**Funds of the Charity**|||| |Unrestricted funds||4,811|902| |||`───────`|`────`| |**Total charity funds**|**11**|4,811|902| |||`═══════`|`════`| These financial statements were approved by the board of trustees and authorised for issue on 13[th] July 2026, and are signed on behalf of the board by: Dr Stephen Coates Trustee **The notes on pages 6 to 10 form part of these financial statements.** **5** **Year Ended 31 October 2025** ## **TeleEEG** ## **Notes to the Financial Statements** ## **1. General Information** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The White House, 15 Holywell Avenue, Whitley Bay, Tyne & Wear, NE26 3AH. ## **2. Statement of Compliance** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. Accounting Policies** ## **Basis of Preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going Concern** There are no material uncertainties about the charity’s ability to continue. ## **Judgements and Key Sources of Estimation Uncertainty** The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements. ## **Fund Accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. **6** **Notes to the Financial Statements** _**(continued)**_ ## **TeleEEG** ## **Year Ended 31 October 2025** ## **3. Accounting Policies** _**(continued)**_ ## **Income** All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **Expenditure** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **Financial Instruments** The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. **7** ## **TeleEEG** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 October 2025** ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. ## **Cash at Bank and in Hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Creditors** Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. ## **Taxation** The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **4. Donations and Legacies** ||Unrestricted
Restricted|Unrestricted
Restricted|**Total Funds**| |---|---|---|---| ||Funds|Funds|**2025**| ||£|£|**£**| |**Donations**|||| |Donations|7,594|–|7,594| |James Archer Trust|5,000|–|5,000| |Electrodiagnostic Charity Donate|16,000|–|16,000| ||`────────`|`────`|`────────`| ||28,594|–|28,594| ||`════════`|`════`|`════════`| **8** ## **TeleEEG** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 October 2025** ## **4. Donations and Legacies** _**(continued)**_ |||Unrestricted|Restricted|Restricted|Total Funds|Total Funds| |---|---|---|---|---|---|---| |||Funds||Funds||2024| |||£||£||£| ||**Donations**|||||| ||Donations|4,445||–||4,445| ||James Archer Trust|–||7,500||7,500| |||`───────`||`───────`||`────────`| |||4,445||7,500||11,945| |||`═══════`||`═══════`||`════════`| |**5.**|**Expenditure on Charitable Activities by Fund Type**|||||| |||Unrestricted|Restricted||**Total Funds**|| |||Funds||Funds||**2025**| |||£||£||**£**| ||Expenditure on charitable activities|24,685||–||24,685| |||`════════`||`════`||`════════`| |||Unrestricted|Restricted||Total Funds|| |||Funds||Funds||2024| |||£||£||£| ||Expenditure on charitable activities|4,734||7,500||12,234| |||`═══════`||`═══════`||`════════`| |**6.**|**Expenditure on Charitable Activities by Activity Type**|||||| |||Activities||||| |||undertaken|**Total**|**funds**||Total fund| |||directly||**2025**||2024| |||£||**£**||£| ||Expenditure on charitable activities|24,685||24,685||12,234| |||`════════`||`════════`||`════════`| |**7.**|**Independent Examination Fees**|||||| |||||**2025**||2024| |||||**£**||£| ||Fees payable to the independent examiner for:|||||| ||Independent examination of the financial statements|||300
`════`||300
`════`| ## **8. Staff Costs** The average head count of employees during the year was Nil (2024: Nil). No employee received employee benefits of more than £60,000 during the year (2024: Nil). ## **9. Trustee Remuneration and Expenses** Trustees received no remuneration or expenses during the current or previous year. **9** ## **TeleEEG** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 October 2025** ## **10. Creditors: amounts falling due within one year** |||||**2025**|2024| |---|---|---|---|---|---| |||||**£**|£| |Accruals and deferred income||||300|300| |||||`════`|`════`| |**Analysis of Charitable Funds**|||||| |**Unrestricted funds**|||||| ||At||||**At**| ||1 November|||**31 October**|| ||2024|Income|Expenditure||**2025**| ||£|£||£|£| |General funds|902|28,594||(24,685)|4,811| ||`════`|`════════`||`════════`|`═══════`| ||At||||| ||1 November|||At 31|October| ||2023|Income|Expenditure||2024| ||£|£||£|£| |General funds|1,191|4,445||(4,734)|902| ||`═══════`|`═══════`||`═══════`|`════`| ## **11. Analysis of Charitable Funds Unrestricted funds** ## **12. Analysis of Net Assets Between Funds** ||Unrestricted|**Total**|**Funds**| |---|---|---|---| ||Funds||**2025**| ||£||**£**| |Current assets|5,111||5,111| |Creditors less than 1 year|(300)||(300)| ||`───────`||`───────`| |**Net assets**|4,811||4,811| ||`═══════`||`═══════`| ||Unrestricted|Total|Funds| ||Funds||2024| ||£||£| |Current assets|1,202||1,202| |Creditors less than 1 year|(300)||(300)| ||`───────`||`───────`| |**Net assets**|902||902| ||`═══════`||`═══════`| **10** **TeleEEG** **Management Information** **Year Ended 31 October 2025** **The Following Pages Do Not Form Part of the Financial Statements.** **11** ## **TeleEEG** ## **Detailed Statement of Financial Activities** ## **Year Ended 31 October 2025** ||**2025**
|2024| |---|---|---| ||**£**|£| |**Income and endowments**||| |**Donations and legacies**||| |Donations|7,594|4,445| |James Archer Trust|5,000|7,500| |Electrodiagnostic Charity Donate|16,000|–| ||`────────`|`────────`| ||28,594|11,945| ||`────────`|`────────`| ||`────────`|`────────`| |**Total income**|28,594|11,945| ||`════════`|`════════`| |**Expenditure**||| |Travel|12,616|3,552| |Accountancy and professional fees|1,230|430| |Shipping costs|1,340|1,342| |IT systems and subscriptions|1,801|2,382| |Bank charges and Paypal fees|86|111| |Donations to clinics|3,960|3,076| |Training and conferences|–|450| |Marketing and website|3,652|891| ||`────────`|`────────`| |**Total expenditure**|24,685|12,234| ||`════════`|`════════`| ||`────────`|`────────`| |**Net income/(expenditure)**|3,909
`════════`|(289)
`════════`| **12** **Charity Registration Number: 1168877** **TeleEEG Financial Statements For the Year Ending 31 October 2025** ## **JANE ASCROFT ACCOUNTANCY LIMITED** Chartered Accountants Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT ## **TeleEEG** ## **Financial Statements** ## **Year Ended 31 October 2025** ||**Page**| |---|---| |Trustees' Annual Report|**1**| |Independent Examiner's Report to the Trustees|**3**| |Statement of Financial Activities|**4**| |Statement of Financial Position|**5**| |Notes to the Financial Statements|**6**| |**The Following Pages Do Not Form Part of the Financial Statements**|| |Detailed Statement of Financial Activities|**12**| ## **TeleEEG** ## **Trustees' Annual Report** ## **Year Ended 31 October 2025** The trustees present their report and the unaudited financial statements of the charity for the year ended 31 October 2025. ## **Executive Summary** Insert the agreed executive summary and Chairman's Introduction from the approved manuscript. ## **Objectives** The objects of TeleEEG are to relieve sickness and to preserve health among people with epilepsy in developing countries by providing or assisting in the provision of electroencephalogram (EEG) equipment, financial assistance, support, education and practical advice. Further, interpretation and reporting of EEGs produced by Epilepsy Clinics in the developing world is carried out remotely by our team of volunteer doctors. ## **TeleEEG at a Glance** 15 years; 42 countries; 72 clinics established; 45 active clinics; 45,000 EEGs interpreted; 3,875 during period; 234 healthcare professionals trained; 120 volunteer consultant specialists; 43 EEG systems donated. ## **Public Benefit** The trustees have had regard to the Charity Commission's guidance on public benefit. ## **Report Structure** Chairman's Introduction; Impact at a Glance; Five Strategic Pillars; Our Impact During 2024-2025; Expanding the Global TeleEEG Network; Existing Clinics Supported; Volunteers; Partnerships; Innovation; Future Plans; Financial Review; Governance; Trustee Declarations. ## **Financial Review** Income: £28,594 Expenditure: £24,685 Reserves: £4,811 Year-end bank balance: £5,111 ## **Editorial Notes** Use 'Expanding the Global TeleEEG Network'; include consultant neurologists, consultant clinical neurophysiologists and consultant paediatricians in governance; include Growth Triangle, Five Strategic Pillars and Partner Spotlight for The Archer Trust. **1** ## **TeleEEG** ## **Trustees' Annual Report** _**(continued)**_ ## **Year Ended 31 October 2025** ## **Structure, Governance and Management** TeleEEG is a Charitable Incorporated Organisation governed by its constitution. ## **Trustee selection methods** The members or the charity trustees may at any time decide to appoint a new charity trustee, whether in place of a charity trustee who has retired or been removed in accordance with clause 15 (Retirement and removal of charity trustees) of our constitution, or as an additional charity trustee, provided that the limit specified in clause 12(3) on the number of charity trustees would not as a result be exceeded. ## **Reference and Administrative Details** |**Registered charity name**|TeleEEG| |---|---| |**Charity registration number**|1168877| |**Principal office**|The White House| ||15 Holywell Avenue| ||Whitley Bay| ||Tyne & Wear| ||NE26 3AH| |**The Trustees**|| ||Anne Clarke| ||Michael Wright| ||Dr Stephen Coates| ||Dr Tan Chong Tin| ||Charlotte Stow| |**Independent Examiner**|Jane Ascroft FCA MA (Cantab)| ||Enterprise House| ||Harmire Enterprise Park| ||Barnard Castle| ||County Durham| ||DL12 8XT| The trustees' annual report was approved on 13[th] July 2026 and signed on behalf of the board of trustees by: Dr Stephen Coates Trustee **2** ## **TeleEEG** ## **Independent Examiner's Report to the Trustees of TeleEEG** ## **Year Ended 31 October 2025** I report to the trustees on my examination of the financial statements of TeleEEG ('the charity') for the year ended 31 October 2025. ## **Responsibilities and Basis of Report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Jane Ascroft FCA MA (Cantab) Independent Examiner Enterprise House Harmire Enterprise Park Barnard Castle County Durham DL12 8XT **3** ## **TeleEEG** ## **Statement of Financial Activities** ## **Year Ended 31 October 2025** |||**2025**|**2025**|||2024| |---|---|---|---|---|---|---| |||Unrestricted||||| |||funds|**Total**|**funds**|Total funds|| ||**Note**|**£**||**£**||£| |**Income and endowments**||||||| |Donations and legacies|**4**|28,594||28,594||11,945| |||`────────`||`────────`||`────────`| |**Total income**||28,594||28,594||11,945| |||`════════`||`════════`||`════════`| |**Expenditure**||||||| |Expenditure on charitable activities|**5,6**|24,685||24,685||12,234| |||`────────`||`────────`||`────────`| |**Total expenditure**||24,685||24,685||12,234| |||`════════`||`════════`||`════════`| |||`────────`||`────────`||`────────`| |**Net income/(expenditure) and net movement in funds**||3,909||3,909||(289)| |||`════════`||`════════`||`════════`| |**Reconciliation of funds**||||||| |Total funds brought forward||902||902||1,191| |||`────────`||`────────`||`────────`| |**Total funds carried forward**||4,811||4,811||902| |||`════════`||`════════`||`════════`| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. **The notes on pages 6 to 10 form part of these financial statements.** **4** ## **TeleEEG** ## **Statement of Financial Position** ## **31 October 2025** |||**2025**|2024| |---|---|---|---| ||**Note**|**£**|£| |**Current Assets**|||| |Cash at bank and in hand||5,111|1,202| |**Creditors: amounts falling due within one year**|**10**|300|300| |||`───────`|`───────`| |**Net Current Assets**||4,811|902| |||`───────`|`────`| |**Total Assets Less Current Liabilities**||4,811|902| |||`───────`|`────`| |**Net Assets**||4,811|902| |||`═══════`|`════`| |**Funds of the Charity**|||| |Unrestricted funds||4,811|902| |||`───────`|`────`| |**Total charity funds**|**11**|4,811|902| |||`═══════`|`════`| These financial statements were approved by the board of trustees and authorised for issue on 13[th] July 2026, and are signed on behalf of the board by: Dr Stephen Coates Trustee **The notes on pages 6 to 10 form part of these financial statements.** **5** **Year Ended 31 October 2025** ## **TeleEEG** ## **Notes to the Financial Statements** ## **1. General Information** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The White House, 15 Holywell Avenue, Whitley Bay, Tyne & Wear, NE26 3AH. ## **2. Statement of Compliance** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. Accounting Policies** ## **Basis of Preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going Concern** There are no material uncertainties about the charity’s ability to continue. ## **Judgements and Key Sources of Estimation Uncertainty** The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements. ## **Fund Accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. **6** **Notes to the Financial Statements** _**(continued)**_ ## **TeleEEG** ## **Year Ended 31 October 2025** ## **3. Accounting Policies** _**(continued)**_ ## **Income** All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **Expenditure** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **Financial Instruments** The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. **7** ## **TeleEEG** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 October 2025** ## **Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date. ## **Cash at Bank and in Hand** Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **Creditors** Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. ## **Taxation** The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **4. Donations and Legacies** ||Unrestricted
Restricted|Unrestricted
Restricted|**Total Funds**| |---|---|---|---| ||Funds|Funds|**2025**| ||£|£|**£**| |**Donations**|||| |Donations|7,594|–|7,594| |James Archer Trust|5,000|–|5,000| |Electrodiagnostic Charity Donate|16,000|–|16,000| ||`────────`|`────`|`────────`| ||28,594|–|28,594| ||`════════`|`════`|`════════`| **8** ## **TeleEEG** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 October 2025** ## **4. Donations and Legacies** _**(continued)**_ |||Unrestricted|Restricted|Restricted|Total Funds|Total Funds| |---|---|---|---|---|---|---| |||Funds||Funds||2024| |||£||£||£| ||**Donations**|||||| ||Donations|4,445||–||4,445| ||James Archer Trust|–||7,500||7,500| |||`───────`||`───────`||`────────`| |||4,445||7,500||11,945| |||`═══════`||`═══════`||`════════`| |**5.**|**Expenditure on Charitable Activities by Fund Type**|||||| |||Unrestricted|Restricted||**Total Funds**|| |||Funds||Funds||**2025**| |||£||£||**£**| ||Expenditure on charitable activities|24,685||–||24,685| |||`════════`||`════`||`════════`| |||Unrestricted|Restricted||Total Funds|| |||Funds||Funds||2024| |||£||£||£| ||Expenditure on charitable activities|4,734||7,500||12,234| |||`═══════`||`═══════`||`════════`| |**6.**|**Expenditure on Charitable Activities by Activity Type**|||||| |||Activities||||| |||undertaken|**Total**|**funds**||Total fund| |||directly||**2025**||2024| |||£||**£**||£| ||Expenditure on charitable activities|24,685||24,685||12,234| |||`════════`||`════════`||`════════`| |**7.**|**Independent Examination Fees**|||||| |||||**2025**||2024| |||||**£**||£| ||Fees payable to the independent examiner for:|||||| ||Independent examination of the financial statements|||300
`════`||300
`════`| ## **8. Staff Costs** The average head count of employees during the year was Nil (2024: Nil). No employee received employee benefits of more than £60,000 during the year (2024: Nil). ## **9. Trustee Remuneration and Expenses** Trustees received no remuneration or expenses during the current or previous year. **9** ## **TeleEEG** ## **Notes to the Financial Statements** _**(continued)**_ ## **Year Ended 31 October 2025** ## **10. Creditors: amounts falling due within one year** |||||**2025**|2024| |---|---|---|---|---|---| |||||**£**|£| |Accruals and deferred income||||300|300| |||||`════`|`════`| |**Analysis of Charitable Funds**|||||| |**Unrestricted funds**|||||| ||At||||**At**| ||1 November|||**31 October**|| ||2024|Income|Expenditure||**2025**| ||£|£||£|£| |General funds|902|28,594||(24,685)|4,811| ||`════`|`════════`||`════════`|`═══════`| ||At||||| ||1 November|||At 31|October| ||2023|Income|Expenditure||2024| ||£|£||£|£| |General funds|1,191|4,445||(4,734)|902| ||`═══════`|`═══════`||`═══════`|`════`| ## **11. Analysis of Charitable Funds Unrestricted funds** ## **12. Analysis of Net Assets Between Funds** ||Unrestricted|**Total**|**Funds**| |---|---|---|---| ||Funds||**2025**| ||£||**£**| |Current assets|5,111||5,111| |Creditors less than 1 year|(300)||(300)| ||`───────`||`───────`| |**Net assets**|4,811||4,811| ||`═══════`||`═══════`| ||Unrestricted|Total|Funds| ||Funds||2024| ||£||£| |Current assets|1,202||1,202| |Creditors less than 1 year|(300)||(300)| ||`───────`||`───────`| |**Net assets**|902||902| ||`═══════`||`═══════`| **10** **TeleEEG** **Management Information** **Year Ended 31 October 2025** **The Following Pages Do Not Form Part of the Financial Statements.** **11** ## **TeleEEG** ## **Detailed Statement of Financial Activities** ## **Year Ended 31 October 2025** ||**2025**
|2024| |---|---|---| ||**£**|£| |**Income and endowments**||| |**Donations and legacies**||| |Donations|7,594|4,445| |James Archer Trust|5,000|7,500| |Electrodiagnostic Charity Donate|16,000|–| ||`────────`|`────────`| ||28,594|11,945| ||`────────`|`────────`| ||`────────`|`────────`| |**Total income**|28,594|11,945| ||`════════`|`════════`| |**Expenditure**||| |Travel|12,616|3,552| |Accountancy and professional fees|1,230|430| |Shipping costs|1,340|1,342| |IT systems and subscriptions|1,801|2,382| |Bank charges and Paypal fees|86|111| |Donations to clinics|3,960|3,076| |Training and conferences|–|450| |Marketing and website|3,652|891| ||`────────`|`────────`| |**Total expenditure**|24,685|12,234| ||`════════`|`════════`| ||`────────`|`────────`| |**Net income/(expenditure)**|3,909
`════════`|(289)
`════════`| **12**